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SRI SANKARA ARTS AND SCIENCE COLLEGE

(AUTONOMOUS)

ENATHUR, KANCHIPURAM – 631 561

CHOICE BASED CREDIT SYSTEM

DEPARTMENT OF COMMERCE

B.Com. DEGREE COURSE IN COMMERCE

REGULATIONS

(With effect from the academic year 2016-2017)

1. ELIGIBILITY FOR ADMISSION

A Candidate with a 10th

and 12th

qualification with a commerce background (at least

one of the subjects as accountancy, commerce or vocational stream) from state board or

CBSE pattern shall be indorsed to appear and qualify for the Bachelor of Commerce Degree

Examination as per the norms of University of Madras.

2. DURATION OF THE COURSE

The duration of the course is for three years and it should consist with six semesters.

In order to be eligible for the award of the degree, the candidate should have successfully

completed the course within THREE years reckoned from the data of enrolment for the

course.

Each academic year shall be divided into two semesters. The first academic year shall

comprise the first and second semesters, the second academic year the third and fourth

semesters and the third academic year the fifth and sixth semesters respectively.

The odd semesters shall consist of the period from June to November of each year and

the even semesters from December to April of each year. There shall be not less than 90

working 'days for each semester exclusive of the days for the conduct of semester

examinations.

In each semester, Papers are administered in 15 teaching weeks and another 5 weeks

are utilized for evaluation and grading purposes, each week has 30 working hours spread over

in a 6 day week. Depending upon the content and specialization, a paper may have 1 to 6

credits. Total number of teaching hours in a semester will be 450 hrs. One credit for each

theory paper is equallent to 15 hrs of lectures or 30 hrs of practical work.

3. STRUCTURE OF COURSE

The course is organized on semester basis with a total of six semesters. Each student

will opt for a comprehensive, interactive course with one of the faculty member. The topic of

specialization and course content will be determined by the dept/course advisor.

4. ELIGIBILITY FOR THE AWARD OF DEGREE

A Candidate shall be eligible for the award of the Degree only if he/she has undergone

the prescribed course of study in a Autonomous College for a period of not less than three

academic years, passed the examinations of all the Six Semesters prescribed earning 140

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credits in Part – I, II, III, IV, V & VI and must fulfill such conditions as have been prescribed

therefore.

The present university will award degrees to the students evaluated and recommended

by autonomous colleges. The degree certificates will be in a common format devised by the

university. The name of the college will be mentioned in the degree certificate, if so desired.

The declaration of results was decided by the examination committee.

5. COURSE OF STUDY

An Under Graduate (UG) programme consists of a number of papers. The term

Course is used to indicate logical part of a subject matter of the programme. In each of UG

programmes, there will be a prescription of (i) language – I (Tamil, Sanskrit or other

languages), (ii) language – II (English), (iii) a set of compulsory courses (called core

subjects), some optional courses (called elective/allied subjects), (iv) a set of papers

recommended by UGC and TANSCHE (Advanced Tamil/ Soft skill / Environmental Studies

/ Value education), (v) Extension activities and (vi) Certificate courses.

The details of Study for Bachelor Degree shall consist of the following:

PART –I : Language Courses (LC) [Tamil or Other Languages]

PART – II : English Language Courses (ELC)

PART – III : CORE Subjects

ALLIED Subjects and

ELECTIVE.

PART-IV

1. a) Those who have not studied Tamil up to XII Std. and taken a non-Tamil language under

Part-I shall take Tamil comprising of two courses (level will be at 6th

standard)

b) Those who have studies Tamil up to XII Std. and taken a non-Tamil language under

Part-I shall take Advanced Tamil comprising of two courses.

c) Other who do not come under a + b can choose non-major elective comprising of two

courses.

2. SKILL BASED SUBJECTS (ELECTIVE) (SOFT SKILLS)

A candidate shall be eligible for the award of the degree only if he/ she have

undergone the prescribed papers on Soft Skills. For three years UG degree Programme, a

candidate must undergo a minimum of 4 paper (4*2 = 8 credits). Papers will be finalized in

due course.

3. ENVIRONMENTAL STUDIES


undergone the prescribed papers on Environmental studies. For three years UG degree

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Programme, a candidate must undergo environmental studies during third semester of

second year (2 credits). Syllabus is common to all UG courses.

4. VALUE EDUCATION


undergone the prescribed papers on Value Education. For three years UG degree Programme,

a candidate must undergo value education during fourth semester of second year (1 credit).

Paper will be finalized in due course.

PART-V : EXTENSION ACTIVITIES

A candidate shall be awarded a maximum of 1 credit for Compulsory Extension

Service. All the students shall have to enroll for NSS / NCC / NSO (Sports & Games) Rotract

/ Youth Red Cross or any other service organizations in the College and shall have to' put in

Compulsory minimum attendance of 40 hours which shall he duly certified by the Principal

of the College before 31st March in a year. If a student LACKS 40 HOURS ATTENDANCE

in the First Year, he/she shall have to compensate the same during the subsequent years.

Students those who complete minimum attendance of 40 hours in One Year will get HALF A

CREDIT and those who complete the attendance of80 or more hours in Two Years will get

ONE CREDIT. Literacy and population Education Field Work shall be compulsory

components in the above extension service activities. The working hours should not overlaps

the normal teaching hours.

PART – VI : CERTIFICATE COURSES

A candidate shall be awarded with two credits for each certificate course. A candidate

shall be eligible for the award of the degree only if he/she has undergone two certificate

courses. For three years UG degree Programme, a candidate must undergo a minimum of two

certificate courses (2*2 = 4 credits). Title of the courses will be finalized in due course.

Student Advisor

All teachers of the department shall function as student advisors. There will be more

or less an equal number of students assigned to each student advisor of a department. The

student advisor will help the students in choosing core and elective papers of study. The

student advisor shall be responsible for registration of papers (subjects) by his students. The

student advisor will offer all possible student support service.

6. CREDITS

The term credit is used to describe the quantum of syllabus for various programmes in

terms of periods of study. It indicates differential weightage given according to the contents

duration of the courses in the curriculum design. The minimum credit requirement for a three

year Bacherlor’s programme shall be 140 credits. Each subject (course) is designed variously

under lectures/ tutorials / seminar / project work etc., to meet effective teaching and learning

needs and credits are assigned suitably.

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7. SCHEME OF EXAMINATION

There shall be continuous, comprehensive evaluation of students through internal and

external examination. At least 2 internal examinations (Sessional Tests) per semesters and at

the end of the semester examination will be conducted.

Sessional Test I will be held during sixth week after covering the syllabi. Sessional

Test I will be a combination of a variety of tools such as class test, assignment, paper

presentation etc… that would be suitable for the subject of the curriculum. This required an

element of openness. The students are to be informed in advance about the nature of

assessment and the procedures. However the tests are compulsory. Test I may be for one hour

duration. The pattern of question paper will be decided by the respective board of studies.

Sessional Test I will carry 5 marks of the entire paper.

Sessional Test II will be held during eleventh week for syllabi covered between

seventh and eleventh weeks. Sessional Test II will be a combination of a variety of tools such

as class test, assignment, paper presentation etc… that would be suitable for the subject of the

curriculum. This required an element of openness. The students are to be informed in advance

about the nature of assessment and the procedures. However the tests are compulsory. Test II

may be for one hour duration. The pattern of question paper will be decided by the respective

board of studies. Sessional Test II will carry 5 marks of the entire paper.

There will be semester examination at the end of the semester for 3 hours duration in

each subject of the curriculum. The End semester examination will cover all the syllabi of the

paper for 75 Marks.

Every course offered will have three components associated with the teaching –

learning process of the course, namely, (i) Lecture – L (ii) Tutorial – T (iii) Practicals – P,

(iv) Self-study – S where L stands Lecture session. T stands Tutorial session consisting

participatory discussion / self- study / desk work / brief seminar presentation by students and

such other novel methods that make a student to absorb and assimilate more effectively the

contents delivered in the Lecture classes. P stands Practice session and it consists of Case

studies / Field studies that equip students to acquire the much required skill component.

Stands Self-study session consisting participatory discussion by student with the guidance of

faculty. This session is not included in the weekly hour plan.

In terms of credits, every one hour session of L amounts to 1 credit per semester, a

minimum of two hour session of T or P amounts to 1 credit per semester and no credits

allotted to self – study hour, over a period of one semester of 15 weeks for teaching –

learning process. The total duration of a semester is 20 weeks inclusive of semester – end

examination.

A course shall have either or all the three components. That means a course may have

only lecture component, or only practical component or combination of any two or all the

three components. The total credits earned by a student at the end of the semester upon

successfully completing the course of L+T+P+S. The credit pattern of the course is indicated

as L: T: P: S. For example: a theory paper with an L-T-P-S schedule of 4-0-0-2 will be

assigned 4 credits.

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For B.com course Part –I, Part – II and Part – IV subjects will be provided for first

and second semester. In third, fourth, fifth and sixth semester only part –III papers will be

provided. Total of 30 hrs was to be maintained constantly for all semesters.

8. PATTERN OF QUESTION PAPER

Part - A( 30 words)

10 out of 12 questions 10 x 2 marks = 20 marks

Part – B ( 200 words)


Part - C ( 500 words)


-----

Total 75 marks

------

9. SCHEME OF EXAMINATION

Course Component

Name of the course

Inst

. H

ou

r

Cre

dit

s

Exam

Hou

rs

Max. Marks

Internal

mark

External

mark Total

PART-I

Language

25 75 100

PART-II

English

25 75 100

PART-III

Core subject :

25 75 100

Core Subject 25 75 100

Allied Subject 25 75 100

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PART – IV

1. (a) Those who have not studied

Tamil up to XII Std. and taken a

Non-Tamil Language under Part-I

shall take Tamil comprising of two

course (level will be at 6th

Standard).

(b) Those who have studies Tamil up

to XII Std. and taken a Non-Tamil

Language under Part-I shall take

Advanced Tamil comprising of two

courses.

(c) Others who do not come under a

+ b can choose non-major elective

comprising of two courses.

25

75

100

2*Skill based subjects(Elective) –

(Soft Skill)

25 75 100

Part V – Extension activities

Part VI – Certificate course

The following procedure be followed for Internal Marks

The offer of an Add –on Courses to the students in various disciplines is to enhance

their employability. The number of working hours per week for the students for getting the

140 prescribed credits should not exceed 30 hours of class per week and no faculty member

should be allocated extra hours beyond the prescribed 16 lecture hours.

The following procedure be followed for Internal Assessment

Internal Assessment (CIA) - 25 marks

Tests (2out of 3) - 10 marks

Attendance* - 5 marks

Seminars - 5 marks

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Assignment - 5 marks

------------

Total 25marks

-------------

*Break-up Details for Attendance

Below 60% - No marks

60% to 75% - 3 Marks

76% to 90% - 4 Marks

91% to 100% - 5 Marks

10. REQUIREMENTS FOR PROCEEDING TO SUBSEQUENT SEMESTER

1. Candidates shall register their names for the First Semester Examination after the

admission in the UG Courses.

2. Candidates shall/be permitted to proceed from the First Semester up to Final Semester

irrespective of their failure in any of the Semester Examinations subject to the

condition that the candidates should register for all the arrear subjects of earlier

semesters along with current (subsequent) Semester subjects.

3. Candidates shall be eligible to go to subsequent semester, only if they earn sufficient

attendance as prescribed therefor by the Syndicate from time to time. Provided in case

of a candidate earning less than 50% of attendance in anyone of the semesters due to

any extraordinary circumstance such as medical grounds, such candidates who shall

produce Medical Certificate issued by the Authorised Medical Attendant (AMA), duly

certified by the Principal of the College, shall be permitted to proceed to the next

semester and to complete the course of study. Such candidates shall have to repeat the

missed Semester by rejoining after completion of Final Semester of the course, after

paying the fee for the break of study as prescribed by the University from time to

time.

11. PASSING MINIMUM

A candidate shall be declared to have passed:

1. There shall be no Minimum Passing for Internal.

2. For External Examination, Minimum Passing will be 40 %( Forty Percentage) out of

the maximum marks prescribed for the paper for each Paper/Practical/Project and

Viva-voce.

3. In the aggregate (External + Internal) the minimum passing shall be of 40%.

4. He/ She shall be declared to have passed the whole examination, if he/she passes in all

the papers and practical’s wherever prescribed / as per the scheme of examinations by

earning 140 CREDITS in Parts-I, II, III, IV & V. He/she should fulfill the extension

activities prescribed earning a minimum of 1 Credit to qualify for the Degree. He /

She should complete two certificate courses to qualify for the Degree.

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12. CLASSIFICATION OF SUCCESSFUL CANDIDATES

PART – I TAMIL/OTHER LANGUAGES

TAMIL/OTHER LANGUAGES OTIIER THAN ENGLISH: Successful candidates passing

the examinations for the Language and securing the marks (i) 60 percent and above and (ii)

50 percent and above but below 60 percent in the aggregate shall be declared to have passed

the examination in the FIRST and SECOND class respectively. All other successful

candidates shall be declared to have passed the examination in the THIRD Class.

PART – II ENGLISH

ENGLISH: Successful candidates passing the examinations for English and securing the

marks (i) 60 percent and above and (ii) 50 percent and above but below 60 percent in the

aggregate shall be declared to have passed the examination in the FIRST arid SECOND class

respectively. All other successful candidates shall be declared to have passed the examination

in the THIRD Class.

PART - III CORE SUBJECTS, ALLIED SUBJECTS, AND PROJECT/ELECTIVES

Successful candidates passing the examinations for Part-III Courses together and securing the

marks (i),60 percent and above (ii) 50 percent and above but below 60 percent in the

aggregate of the marks prescribed for the Part-III Courses together shall be declared to have

passed the examination in the FIRST and SECOND Class respectively. All other successful

candidates shall be declared to have passed the examinations in the THIRD Class.

PART-IV Consisting of sub items 1 (a), (b) & (c), 2, 3 and 4

Successful Candidate earning of 2 credits for each paper SHALL NOT BE take into

consideration for Classification / Ranking / Distinction.

PART -V EXTENSION ACTIVITIES

Successful Candidates earning of 1credit for extension activities SHALL NOT BE taken into

consideration for Classification / Ranking / Distinction.

PART – VI CERTIFICATE COURSES

Successful Candidates earning of 2 credits for extension activities SHALL NOT BE taken

into consideration for Classification / Ranking / Distinction.

13. RANKING

Candidates who pass all the examinations prescribed for the Course in the FIRST

APPEARANCE ITSELF ALONE are eligible for Ranking / Distinction, provided in the case

of Candidates who pass all the examinations prescribed for the Course with a break in the

First Appearance due to the reasons as furnished in the Regulations 7 (iii) Category is only

eligible for Classification.

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14. TRANSITORY PROVISION

Candidates who have undergone the course of study prior to the academic year 2008- 2009

will be permitted to appear for the examinations under those Regulations for a period of two

years i.e. up to and inclusive of April May 2012 Examinations. Thereafter, they will be

permitted to appears for the examination only under the Regulations then in force.

15. EVALUATION AND GRADING SYSTEM

The performance of a student in each paper is evaluated in terms of percentage of

marks with a provision for conversion to grade points (GP). Evaluation for each paper shall

be done by a continuous internal assessment by the concerned paper teacher as well as by an

end semester examination and will be consolidated at the end of the course. The term grading

system indicates a Ten Point Scale of evaluation of the performances of students in terms of

marks obtained in the Internal and External examinations, grade points and letter grade.

Once the marks of the Internal and End-semester examinations for each of the papers

are available, they will be added. The marks thus obtained will then be graded as per details

provided in table.

The sum of total performance in each semester will be rated by Grade Point Average

(GPA) while the continuous performance from the second semester onwards will be marked

by Cumulative Grade Point Average (CGPA). These two are calculated by the following

formula.

Sum of [Credits acquired * Grade points]

GPA = -----------------------------------------------------

Sum of Credits acquired

For the calculation of Grade Point Average (GPA), Gi is the grade point awarded; Ci is the

credit units earned for the ith

paper.

CGPA= -------------------

Where ‘Ci’ is the Credit earned for the paper i in any semester; “Gi” is the Grade Point

obtained by the student for the paper I and ‘n’ is the number of papers passed in that or

CGPA = GPA of all the papers starting from the first semester to the current semester.

Note: The GPA and CGPA shall be calculated separately for the following give parts.

Part I: Language Course; Part II: English Language Course and Part III: Core Cs,

Allied Cs, Part IV: NME, SBC, ES, VE, Part V: Extension activities.

Marks Grade Point CGPA Letter point Classification of Final

Result

96 and above 10 9.51 and above S+ First Class with

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91 – 95 9.5 9.01 – 9.50 S Exemplary

86 – 90 9.0 8.51 – 9.00 D++ First Class with

Distinction 81 – 85 8.5 8.01 – 8.50 D+

76 – 80 8.0 7.51 – 8.00 D

71 – 75 7.5 7.01 – 7.50 A++ First Class

66 – 70 7.0 6.51 – 7.00 A+

61 – 65 6.5 6.01 – 6.50 A

56 – 60 6.0 5.51 – 6.00 B+ Second Class

51 – 55 5.5 5.01 – 5.50 B

46 – 50 5.0 4.51 – 5.00 C+ Third Class

40 – 45 4.5 4.00 – 4.50 C

Below 40 0 Below 4.00 F Fail

The grade card / mark sheet issued at the end of the semester to each student will contain the

following:

a. The marks obtained for each paper registered in the semester

b. The credits earned for each paper registered for that semester

c. The performance in each paper by the letter grade point obtained

d. The Grade Point Average (GPA) of all the papers registered for that semester and

e. From the second semester onwards, the Cumulative Grade Point Average (CGPA) of

all the papers and

f. The class and grade of the student in the final CGPA.

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APPENDIX- B

SCHEME OF EXAMINATIONS

FIRST SEMESTER

SECOND SEMESTER

PAR

T

STUDY

COMPONENTS

COURSE TITLE Credi

t

Ins.

Hrs/

Week

Marks

CIA Ext.

Exa

m

Tota

l

I

Tamil or Other Language

3

4

25

75

100

II English 3 4 25 75 100

III Core- I Financial Accounting 4 6 25 75 100

Core- II Business Communication 4 6 25 75 100

Allied - I

(1) Business Economics

OR

(2) Business Mathematics - I

5

6

25

25

75

75

100

100

IV Soft skill Skill Based Subject 2 2 40 60 100

IV Non – Tamil

students

Tamil Students

Tamil (VI std)

Non – Major Elective*

2 2 25 75 100

23 30

PAR

T

STUDY

COMPONENTS

COURSE TITLE Credit Ins.

Hrs/

Week

Marks

CIA

Ext.

Exa

m

Tota

l

I Tamil or other language 3 4 25 75 100

II English 3 4 25 75 100

III Core –III Advanced Financial

Accounting

4 6 25 75 100

Core –IV Principles Of Management 4 6 25 75 100

Allied - II

(1) Indian Economy

OR

(2) Business Mathematics –

II

5 6 25 75 100

IV Soft Skill Skill Based Subject

2

2

40

60

100

IV Non – Tamil

Students

Tamil Students

Tamil (VI Std)

Non – Major Elective *

2 2 25 75 100

23 30

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* Non-Major Elective – Any one of the following (Semester-wise)

I Semester II Semester 1. Basics of Computer 1. Basics of cyber law

2. Basics of Retail Marketing 2. Basics of Business Insurance

3. An Overview of ISO 3. Fundamentals of Disaster Mgt.

4. Basics of Health care Mgt. 4.Concept of Self Help Group

THIRD SEMESTER

FOURTH SEMESTER

PAR

T

STUDY

COMPONENTS


Hrs/

Week

Marks

CIA

Ext.

Exa

m

Tota

l

III

Core -V

Corporate Accounting

4

6

25

75

100

Core -VI Business Laws 4 5 25 75 100

Core- VII Banking Theory Law &

Practice

4 5 25 75 100

Core- VIII Marketing 4 6 25 75 100

Allied - III (1) Business Statistics & O.R- I

OR

(2) Rural Economics

4

6

25

25

75

75

100

IV Soft skill Computing skill 3 1 40 60 100

IV Environmental

Studies (Examination will be held in

Semester IV)

1

23 30

PAR

T

STUDY

COMPONENTS


Hrs/

Week

Marks

CIA

Ext.

Exa

m

Tota

l

III Core –IX Advanced Corporate

Accounting

4 6 25 75 100

Core –X Company Law 4 5 25 75 100

Core –XI Financial Services 4 5 25 75 100

Core –XII Business Taxation 4 5 25 75 100

Allied –IV (1) Business Statistics & O.R -

II

OR

(2) International Economics

4

6

25

25

75

75

100

IV Soft Skill Computing skill 3 2 40 60 100

IV Environmental

Studies

2 1 25 75 100

25 30

13

FIFTH SEMESTER

PAR

T

COURSE

COMPONENTS

COURSE TITLE Cr

edi

t

Ins.

Hrs/

Week

MARKS

CIA

Ext.

Exa

m

Total

SEMESTER – V

III Core – XIII Cost Accounting 4 6 25 75 100

Core –XIV Practical Auditing 4 6 25 75 100

Core – XV Entrepreneurial

Development

4 6 25 75 100

Core – XVI Financial Management 4 6 25 75 100

Elective – I : (1) Income Tax Law &

Practice – I

OR

(2)Visual Basic

Programming

5

6

25

25

75

75

100

100

IV Value Education 2 2

23 30

SIXTH SEMESTER

PAR

T

COURSE

COMPONENTS

COURSE TITLE Cr

edi

t

Ins.

Hrs/

Week

Marks

CIA

Ext.

Exa

m

Total

III Core – XVII Advanced Cost Accounting 4 6 25 75 100

Core –XVIII Management Accounting 4 6 25 75 100

Core - XIX Business Environment 4 6 25 75 100

Elective – II (1) Income Tax Law &

Practice – II

Or

(2) Visual Basic

Practical

5 6 25

40

75

60

100

100

Elective – III (1) Human

Resources Management

OR

(2) Portfolio

Management

5 6 25

25

75

75

100

100

V Extension activities 1

23 30

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SYLLABUS

(With effect from the academic year 2015-2016)

B.Com. DEGREE COURSE IN COMMERCE

I SEMESTER

Core Paper I - FINANCIAL

ACCOUNTING

Objectives No of Credits : 4

To enable the students to know the Principles of Accounting in General.

To Understand the System of Keeping Financial Accounting Records.

UNIT I : INTRODUCTION

Meaning and Scope of Accounting - Objectives of Accounting - Basic Accounting

Concepts - Accounting Transactions - Double Entry Book Keeping - Journal - Ledger -

Preparation of Trial Balance - Preparation of Cash Book.

UNIT II FINAL ACCOUNTS

Preparation of Final Accounts of a Sole Trading Concern - Adjustments - Preparation

of Receipts and Payments Account, Income and Expenditure Account and Balance Sheet of

Non-Trading Organizations.

UNIT III RECTIFICATION OF ERRORS AND BANK RECONCILIATION

STATEMENT

Classification of Errors - Rectification of Errors - Preparation of Suspense A/c.

Bank Reconciliation Statement - Need and preparation.

UNITV IV DEPRECIATION AND INSURANCE CLAIMS

Depreciation - Meaning - Causes - Types - Straight Line method - Written down

value method - Concept of useful life under Companies Act, 2013.

Insurance Claims - Calculation of Claim Amount - Average Clause.

UNIT V SINGLE ENTRY

System

Meaning and Features of Single Entry System - Defects - Difference between Single Entry

and Double Entry System - Methods of Calculation of Profit - Statement of Affairs Method-

Conversion Method.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

Suggested Readings

1. Gupta, R.L & Gupta, V.K, Advanced Accounting, Sulthan Chand & Sons, New Delhi.

2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.

3. Reddy, T.S & Murthy, A. Financial Accounting, Margham Publications, Chennai.

4. Shukla & Grewal, Advanced Accounting, S. Chand & Co. New Delhi.

15

5. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers, New Delhi.

E-Resources

www.accountingcoach.com

www.accountingstudyguide.com

www.futureaccountant.com

www.onlinelibrary.wiley.com

Core Paper II - BUSINESS

COMMUNICATION


To facilitate the students to understand the concept of Communication.

To know the Basic Techniques of the Modern forms of Communication.

Unit I : Communication

Definition - Methods - Types - Principles of Effective Communication - Barriers to

Communication - Business letters - lay out.

Unit II : Business Letters

Meaning - Kinds of Business Letters - Application for a situation - Interview - Appointment

letter - Acknowledgement - Promotion - Enquiries - Reply Letter to Enquiries - Orders -

Sales Letter - Circular Letter - Complaints Letter.

Unit III : Correspondence

Bank Correspondence - Insurance Correspondence - Agency Correspondence -

Correspondence with Share Holders & Directors.

Unit IV : Reports and Meetings

Reports - Meaning - Writing of Reports - Meetings - Agenda - Minutes - Memorandum -

Office order - Circular Notes.

Unit V : Forms of Communication

Modern forms - Fax - email - video conference - internet - websites - uses of the various

forms of communication.

Suggested Readings

1. Rajendra Paul & Korlahalli, J.S. Essentials of Business Communication,

Sultan Chand & Sons, New Delhi.

2. Shirley Taylor, Communication for Business, Pearson Publications, New Delhi.

3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private

Ltd - New Delhi.

4. Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.

5. Simon Collin, Doing Business on the Internet, Kogan Page Ltd, London.

6. Mary Ellen Guffey, Business Communication - Process and Product, International

Thomson Publishing, Ohio.

7. Sundar, K. A, Business Communication, Vijay Nicole Imprints Pvt. Ltd.,

16

Chennai.

E-Resources

www.newagepublishers.com

www.managementstudyguide.com

www.businesscommunication.org

www.smallbusiness.chron.com

Allied Paper – I - BUSINESS ECONOMICS

UNIT I No of Credits : 5

Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics -

Positive and Normative Economics

Definition – Scope and Importance of Business Economics

Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and

Economic Profit – Incremental and Marginal Concepts – Time and Discounting Principles –

Concept of Efficiency

UNIT II

Demand and Supply Functions:

Meaning of Demand – Determinants and Distinctions of demand – Law of Demand –

Elasticity of Demand – Demand Forecasting – Supply concept and Equilibrium.

UNIT III

Consumer Behaviour : Law of Diminishing Marginal utility – Equimargianl Utility –

Indifference Curve – Definition, Properties and equilibrium.

UNIT IV

Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s

equilibrium – Economies of Scale

Cost Classification – Break Even Analysis

UNIT V

Product Pricing: Price and Output Determination under Perfect Competition,

Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly – Pricing

objectives and Methods

Recommended Texts

1. S.Shankaran, Business Economics - Margham Publications - Ch -17

2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan Chand &

Sons - New Delhi – 02.

3. Francis Cherunilam, Business Environment - Himalaya Publishing House -Mumbai –

04.

17

4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson

Australia -Can -004603454.

5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.

6. H.L. Ahuja, Business Economics – Micro & Macro - Sultan Chand & Sons - New

Delhi – 55.

NON MAJOR ELECTIVE – Any one of the following (Semester wise)

Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking Management),

B.Com.(C.A) B.Com. ISM & B.Com (Marketing Management),

I SEMESTER

1. BASICS OF COMPUTER

INTRODUCTION - UNIT – I No of Credits : 2

1. Introduction to computers

2. Input Devices

3. Output Devices

4. Operating System

MS WORD – UNIT - II

5. Text Manipulations

6. Usage of Numbering, Bullets, Footer and Headers

7. Usage of Spell check, Find & Replace

8. Text Formatting

9. Picture insertion and alignment

10. Creation of documents, using templates

11. Creation templates

12. Mail Merge Concepts

13. Copying Text & Pictures from Excel

MS-EXCEL - UNIT – III

14. Cell Editing

15. Usage of Formulae and Built-in Functions

16. File Manipulations

17. Data Sorting (both number and alphabets)

18. worksheet Preparation

19. Drawing Graphs

20. Usage of Auto Formatting

MS-POWER POINT – UNIT – IV

21. Inserting Clip arts and Pictures

22. Frame movements of the above

23. Insertion of new slides

24. Preparation of Organization Charts

25. Presentation using Wizards

26. Usage of design templates

INTERNET – UNIT – V

27. Introduction to Internet

28. WWW

18

29. E-Mail

REFERENCE BOOKS :

1. A first Course in Computers, Sanjay Saxena, Vikas Publishing House Pvt. Ltd.,

2. Microsoft Office in Easy steps, Stephen Copestake, Comdex Computer Publishing

3. Teach yourself, MS Office for Windows, Corey Sandler, Tom Bedgelt, Jan

Weingarten, BPB Publication.

2. BASICS OF RETAIL MARKETING

UNIT – I No of Credits : 2

Retailing – Definition – Retail Marketing – Growth of organized retailing in India –

Importance of retailing

UNIT – II

Functions of Retailing – characteristics of Retailing – Types of Retailing – store retailing –

Non-store retailing

UNIT – III

Retail location factors – Branding in retailing – private labeling – Franchising concept.

UNIT – IV

Communication tools used in Retailing – Sales promotion, e-tailing- window display

UNIT - V

Supply chain management – definition – importance – Role of information Technology in

retailing.

Reference Books:

1. Modern Retail Management – J.N.Jain & P.P.Singh Regal Publications , New delhi

2. Retail Management – Suja Nair, Himalaya Publishing house.

19

3. AN OVERVIEW OF ISO

UNIT-I No of Credits :2

An Introduction to ISO 9000, 9001,9002,9003. The Quality systems to be certified-

Meaning of ISO- Benefits of ISO 9001- Certification- General Scheme of ISO 9001.

UNIT-II

QMS (Quality Management Systems). Meaning- Principles of ISO 9001-2000-

Preparing a specimen QMS – future of ISO? – QMS Documentation- QMS Process &

Measurement.

UNIT-III

ISO 9001-2000 Requirements- Explanation of main clauses – Time Line and cost

Implication of Implementing.

UNIT-IV

ISO 9001-2000 and QIS- Comparison of ISO 901 and the capability Maturity Model

for software. Certification bodies operating Multinationals.

UNIT-V

ISO and how to hire an ISO 9000 Consultant- What is Internal Quality Auditing.

REFERENCE BOOKS

1. guide to ISO 9001-2000.

A.K.Chakraborty

P.K.Basu

S.C.Chakravarthy

PUBLICATIONS: Asian Books Pvt. Ltd.

BASICS OF HEALTH CARE MANAGEMENT

UNIT – I PERSONAL (SELF) HEALTH CARE No of Credits : 2

Personal Hygiene – Personal Diet pattern – Self health maintenance by yoga and other

spiritual practice – Drills

20

UNIT – II FAMILY HEALTH CARE

Family hygiene – group health care by vaccination – propitiation and prevention – Sanitation

and diet patterns

UNIT - III COMMUNAL HEALTH CARE

Mass – Hygiene (Social Hygiene) – Environmental Hygiene - Communal health care centres

– Hospitals – Statistical bodies - Government and Non government organizations (NGO) for

propagation of nutritious diet patterns - maintained by voluntary health organizations and

government schemes.

UNIT – IV HEALTH AWARENES

Health awareness programme organized by governmental and non governmental agencies.

Communal amenity programme.

UNIT – V HEALTH DISASTER MANAGEMENT

First Aid – Disaster management techniques like epidemic eruption control, management and

eradication.

Books for reference :

Text books on

1. Social and preventive Medicine, K. Park, Brimnot publishers

II SEMESTER

Core Paper III - ADVANCED FINANCIAL ACCOUNTING


To enable the students to get a comprehensive understanding of the Financial

Accounting

To make the students know the various methods of maintaining the accounting

records in various forms of Business.

Unit I : Branch Accounts

Dependent Branches - Stock and Debtors system - Distinction between Wholesale Profit and

Retail Profit - Independent Branches (Foreign Branches excluded)

21

Unit II : Departmental Accounts

Basis of Allocation of Expenses - Calculation of Profit - Inter-departmental Transfer at

Cost or Selling Price.

Unit III : Hire Purchase and Instalment System

Hire Purchase System - Default and repossession - Hire Purchase Trading Account.

Instalment System - Calculation of Profit.

Unit IV : Partnership Accounts

Admission of a Partner - Retirement of a Partner - Death of a Partner.

Unit V : Partnership Accounts

Dissolution of a Partnership Firm - Insolvency of a Partner - Insolvency of all Partners -

Piece meal Distribution of cash in case of Liquidation of Partnership Firm.


Theory and

Problems. Suggested

Readings

1. Gupta, R.L & Gupta, V.K, Advanced Accounting, Sulthan Chand & Sons, New Delhi.

2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.

3. Reddy, T.S & Murthy, A. Financial Accounting, Margham Publications, Chennai.

4. Shukla & Grewal, Advanced Accounting, S. Chand & Co., New Delhi.

5. Tulsian P.C. - Financial Accounting.

6. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers, New Delhi.

E-Resources




www.onlinelibrary.wiley.com

Core Paper IV - PRINCIPLES OF MANAGEMENT


To make the students to understand the basic concepts of management.

To prepare the students to know about the significance of the management in

Business.

UNIT I : Introduction

Definition - Importance - Nature and Scope of Management - Process of Management - Role

and functions of Managers - Levels of Management - Scientific Management -

Contributions to Management by different Schools of thought.

22

UNIT II : Planning

Nature - Importance - Types of Planning - Steps in planning - Objectives of Planning -

Policies - Decision making Process - Types of Decisions.

UNIT III : Organisation

Meaning and Types of organisations - Principles - Formal and Informal organisation -

Organisation Structure - Span of Control - Departmentalisation - Basis - Meaning and

Importance of Departmentalisation. Policies - Meaning and Types - Procedures -

Forecasting.

UNIT IV : Authority and Responsibility

Authority - Definition - Sources - Limitations - Difference between Authority and

Responsibility - Delegation of Authority - Meaning - Principles and importance -

Centralisation Vs Decentralisation.

UNIT V : Direction Co-ordination & Control

Direction - Nature - Purpose. Co-ordination - Need - Types and Techniques - Requisites for

Excellent Co-ordination. Controlling - Meaning - Importance - Control Process.

Suggested Readings

1. Gupta, C.B. Management Theory & Practice, Sulthan Chand & Sons, New Delhi.

2. Prasad, L.M. Principles & Practice of Management, Sultan Chand & Sons, New Delhi.

3. Tripathi, P.C. & Reddy, P.N. Principles of Managements, Tata Mac. Graw Hill, New Delhi.

4. Weihrich and Koontz, Management - A Global Perspective.

5. N. Premavathy, Principles of Management, Sri Vishnu Publications, Chennai.

6. Jayasankar, J. Business Management , Margham Publication, Chennai.

7. Sundar, K. Principles of Management, Vijay Nicole Imprints Pvt. Ltd., Chennai.

E-Resources

www.wisdomjobs.com

www.aima.in

www.clep.collegeboard.org

Allied Paper - INDIAN ECONOMY


Economic growth and economic Development-Features of economic development-

Indicators of economic development-National Income - Basic concepts and computation of

National Income

UNIT-II

Major problems of Indian Economy-Poverty-Inequalities-Unemployment-Population.

Transport & Foreign Trade

23

UNIT-III

Agriculture –Contribution to economic development-Green Revolution-Irrigation-

Minor, Medium, Major irrigation works. Land Reforms-Food policy and Public Distribution

System

UNIT IV

Industry-Role of industries in economic development-Large and Small scale

Industries-New Economic Policy 1991

UNIT V

Five Year plans in India-Achievements and failures-Economic development under

Five Year Plans

Recommended Texts

1. I.C. Dingra, Indian Economy

2. Ruddar Datt & K.P.M. Sundharam, Indian Economy - S.Chand & Sons - New Delhi.

3. K.N. Agarwal, Indian Economy – Problem of Development of Planing - Wishwa

Prakasan - New Age of International Ltd.

4. S.K.Misra & V.K.Puri, Indian Economy – Its Development - Himalaya Publishing

House - Mumbai.

24

NON MAJOR ELECTIVE – Any one of the following (Semester wise)

Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking

Management), B.Com.(C.A) B.Com. ISM & B.Com (Marketing Management),

II SEMESTER

1. CONSUMER PROTECTION AND CONSUMER RIGHTS

UNIT - I No of Credits : 2

Introduction of consumer protection act1986-other amendments-salient features

UNIT – II

Definitions of the terms- : consumer - appropriate laboratory - complainant -

consumer dispute -complaint-restrictive trade practice.

UNIT - III

The various consumer rights:-right to safety, Right to information, Right to choose, -

right to be heared -Right against exploitation -Right to consumer education

UNIT - IV

Consumer protection councils:-Central - State.

UNIT - V

Consumer disputes redressal agencies:-Direct forum-state commission-national

commission

REFERENCE BOOKS:

1. Lectures On Torts And Consumer Protection Laws By

Dr.Rega Surya Rao--Asia Law House. Hydrabad.

2. Consumer Protection Laws --By Prof.Rakesh Khanna--Central Law Agency.

25

2. BASICS OF BUSINESS INSURANCE

Unit – I No of Credits : 2

Introduction to Insurance – Type of Insurance – Principles of Insurance.

UNIT – II

Salient features of IRDA Act – Administration of IRDA Act – Regulatory measures

of IRDA

UNIT – III

Life insurance products – Term, Whole life, Endowment.

UNIT – IV

Introduction to general Insurance – fire, marine and motor insurance.

UNIT – V

Government and insurance companies – LIC India- private players in Insurance in

India.

Text Books Recommended:

Dr.N.Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai. Dr.A.Murthy –

Elements of Insurance, Margham Publications, Chennai

M.N.Mishra – Insurance, Principles and practice, S.Chand & Co. Ltd., New Delhi

References

Nalini Prava Tripathy, Prabir Paal – Insurance Theory & Practice, Prentice Hall of India

Anand Ganguly – Insurance Management, New Age International Publishers.

26

3. FUNDAMENTALS OF DISASTER MANAGEMENT


1. To develop an understanding of the process of Disaster Management.

2. To understand the mitigation programmes of Disaster Management.

3. To develop an understanding of the Disaster Management poling and legislation.

UNIT I

Meaning, definition, basic aspects and types of disasters.

UNIT II

Stages IN Disaster - Pre, during and post disaster.

UNIT III

Disaster Mitigation – guiding principles of Mitigation. Formulation and

implementation of Mitigation programmes.

UNIT IV

Disaster training – Utilisation of resources, training and public awareness.

UNIT V

Disaster Management policy and legislation; Disaster Management – Strategy in

India.

Books for Reference

1. “Disaster Management” , I sundar, T. Sezhiyan 1st Edition, Sarup and Sons, New

Delhi, 2007.

2. “Disaster Management” , A Disaster Manager’s Hand boob; Carter.W, ASTAN

Development Bank, Manila.

3. Natural Disaster Management, Destruction, Safety and Pre cautions, S. Prasad,

Mangalam publishers and Distributors, New Delhi – 2007.

4. Challenge and Response; K.D.Gangrade, S.Dhadde, Delhi, Rachna publications,

1973.

27

4. CONCEPT OF SELF HELP GROUPS

Objectives of the course No of Credits : 2

1. To develop an understanding of the basic concepts of SHGS.

2. To enable the students Understand the operative mechanisms of SHGS

3. To Help the students to know about the various activities undertaken by SHGS

4. To help the students to understand the concept of women empowerment through

SHGS

5. To develop an understanding of the role of govt. & NGO’s for the development of

SHGS.

UNIT - I Meaning, Concept and Functions of SHGS

UNIT - II Women empowerment through SHGS

UNIT - III Micro finance through SHGS

UNTI - IV Social Development through SHGS

UNIT -V Role of Govt. and NGO’s in fostering SHGS

Bibliography

1. “Clinical approach to promotion of entrepreneurship” ED.Setty, Anmol publications

Pvt., Ltd, New Delhi 2004.

2. “India economic Empowerment of Women”, V.S. Ganesamurthy, New Century

publications, New Delhi, 1st published – May 2007.

3. “Readings in Microfinance”, N. Lalitha Dominant publishers and Distributors, New

Delhi, 1st Edition 2008.

4. “Rural Credit and Self Help Groups, Micro finance needs & concepts in India”,

K.G.Karmakar, Sage publications, New Delhi, 1999.

5. “Rural empowerment through, SHGS, NGO’s & PRI’s S.B.Verma, Y.T. Pavar, Deep

& Deep publications, New Delhi 2005.

6. “Women’s Own; the Self help movement of Tamil Nadu”. C.K. Gariyali, S.K.

Vettivel, Vetri publishers, New Delhi, 2003.

Journals

1. Yoja na, A Development Monthly, Chief Editor Anurag Misra, Published by Ministry

of information and Broad casting.

2. Kurukshetra, A Journal on Rural Development, Montly Journal, Editors; Kapil kumar,

Lalitha Khurane published by Ministry of Rural Development.

III SEMESTER

Core Paper V - CORPORATE ACCOUNTING


To enable the students about the Preparation of the Company accounts.

To motivate the students to understand the various Provisions of the

28

Companies Act.

Unit I : Share Capital

Issue of Shares - Types of Shares - Forfeiture of shares - Reissue of shares - Underwriting of

shares - Stock spilit - Meaning of Redemption - Redemption of Preference Shares.

Unit II : Debentures & Acquisition of Business

Meaning - Types of Debentures - Issue - Underwriting of Debentures - Redemption of

Debentures. Acquisition of Business - Meaning - Profit Prior to Incorporation.

Unit III : Final Accounts

Final Accounts - Preparation of P & L A/c and Balance Sheet – Managerial

Remuneration- Calculation and Legal Provisions.

Unit IV : Valuation of Shares and Goodwill

Valuation of Shares and Goodwill - Meaning - Methods of Valuation of Shares and

Goodwill.

Unit V : Alteration of Share Capital

Meaning - Internal Reconstruction - Reduction of Share Capital.



Suggested Readings

1. Gupta, R.L & Radhaswamy, M, Advanced Accounts, Sulthan Chand, New Delhi.

2. Jain, S.P & Narang, N.L., Advanced Accounting, Kalyani Publications.

3. Reddy T.S. & Murthy, A , Corporate Accounting, Margham Publications, Chennai.

4. Shukla & Grewal & Gupta, Advanced Accounting, S. Chand & Co., New Delhi.

E-Resources




www.education.svtuition.org

Core Paper VI - BUSINESS LAWS


To highlight the Provisions of Law governing the General Contract and Special

Contract.

To enable the students to understand the Legal Remedies available in the Law to

the Business and other People.

Unit I : Formation of Contract

Indian Contract Act - Formation - Nature and Elements of Contract - Classification of

29

Contracts - Contract Vs Agreement.

Unit II : Offer, Acceptance and Consideration

Offer - Definition - Forms of Offer - Requirements of a Valid Offer. Acceptance - Meaning

- Legal rules as to a Valid Acceptance. Consideration - Definition - Types - Essentials.

Unit III : Other Elements of Valid Contract

Capacity of Parties - Definition - Persons Competent to contract. Free consent - Coercion

- Undue Influence - Fraud - Misrepresentation - Mistake. Legality of object - Void

agreements - Unlawful Agreements.

Unit IV : Performance of Contract

Performance of Contracts - Actual Performance - Attempted Performance - Tender. Quasi

Contract - Definition and Essentials. Discharge of Contract - Modes of Discharge -

Breach of Contract - Remedies available for Breach of Contract.

Unit V : Sale of Goods Act

Sale - Contract of Sale - Sale Vs Agreement to Sell - Meaning of Goods - Conditions and

Warranty - Caveat Emptor - Exceptions of Caveat Emptor - Buyer and Seller of Goods -

Unpaid Seller - Definition - Rights of an Unpaid Seller.

Suggested Readings

1. Balachandran. V & Thothadri.S, Business Law, Vijay Nicole Imprints Pvt. Ltd. Chennai

2. Kapoor, N.D. Business Laws, Sultan Chand and Sons.

3. Sreenivasan, M.R. Business Laws, Margam Publications.

4. Dhandapani, M.V. Business Laws, Sultan Chand and Sons.

5. Badre Alam, S. & Saravanavel, P. Mercantile Law

6. Pillai, R.S.N. & Chand, S, Business Law, S Chand & Co, Delhi

7. Ramaswamy, K.N., Business Law, S Chand & Co, Delhi

8. Shukla, M.C, Business Law, S. Chand & Co.

E-Resources

www.cramerz.com

www.digitalbusinesslawgroup.com

http://swcu.libguides.com/buslaw

http://libguides.slu.edu/businesslaw

30

Core Paper VII - BANKING THEORY, LAW AND PRACTICE


To facilitate the understanding of the origin and the growth of the Indian Banking

System.

To understand the Modern day Developments in Indian Banking Sector.

UNIT I :

Introduction to Banking

History of banking - Components of Indian banking - Indian banking system -

Phases of development - Banking structure in India - Payment banks and Small Banks

- Commercial banking - Definition - Classification of banks. Banking system -

Universal banking - Commercial Banking - functions - Role of Banks in Economic

Development. Central Banking

- Definition - Need - Principles - Central Banking Vs. Commercial banking -

Functions of

Central bank.

UNIT II : RBI

Establishment - Objective - Legal framework - Functions - SBI - Origin and

History - Establishment - Indian subsidiaries - Foreign subsidiaries - Non-banking -

Subsidiaries - Personal banking - International banking- Trade financing -

Correspondent banking. Co-operative banks - Meaning and Definition - Features -

Co-operative banks Vs Commercial banks - Structure.

UNIT III Banking

Meaning - Services - e-banking and Financial services - Initiatives - Opportunities -

Internet banking - Meaning - Internet banking Vs Traditional banking - Services -

Drawbacks - Frauds in Internet banking. Mobile banking - Meaning - Features -

Services - Security issues - Electronic Mobile Wallets. ATM - Evolution - Concept -

Features - Types - Mechanism - Functions. Electronic money - Meaning - Categories

- Merits of e-money - Electronic Funds Transfer (EFT) system - Meaning - Steps -

Benefits.

UNIT IV - Bank Account :

Opening - Types of accounts - FDR - Steps in opening Accounts - Savings Vs

Current Account - ‘Donatio Mortis Causa’ - Passbook - Bank Customer Relationship -

Special Types of customers - KYC norms. Bank Lending - Lending sources - Bank

Lending Principles - Forms of lending - Loan evaluation process - Securities of

lending - Factors influencing Bank lending - Negotiable Instruments - Meaning -

Characteristics - Types. Crossing - Definition - Objectives - Crossing and

negotiability - Consequences of crossing.

UNIT V - Endorsement

Meaning - Components - Kinds of Endorsements - Cheques payable to fictitious

persons - Endorsement by legal representative - Negotiation back - effect of

endorsement - Rules regarding endorsement. Paying banker - Banker’s duty -

31

Dishonoring of cheque - Discharge of paying banks - Payment of a crossed cheque -

Material alteration - Statutory protection under Section 85 - Refusal of cheque

payment. Collecting Banker - Statutory protection under section 131 - Collecting

banker’s duty - RBI instructions - Paying banker Vs Collecting Banker - Customer

grievances - Grievances redressal - Banking Ombudsman.

Suggested Readings

1. Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publications, 2015,

Chennai

2. Clifford Gomez, Banking and Finance, Theory, Law and Practice, Jain Book Agency,

2010, Mumbai

3. Gupta, R K BANKING Law and Practice, Jain Book Agency, 2001, New Delhi

4. Sundaram and Varshney, Banking Theory Law and Practice, Sultan Chand Co, 2010,

New Delhi

5. Maheswari, S.N. Banking Law Theory and Practice, Kalyani Publications, 2011,

Mumbai

6. Santhanam B, Banking Theory Law and Practice, Margam Publications

7. Nirmala Prasad, Banking and Financial Services, Himalaya Publications

E Resources

www.lawcommissionof india.nic.in

www.rbi.org

www.bankingombudsman.org

Core Paper VIII - MARKETING


To make the students understand the importance and the relevance of Marketing in

To-day’s Business World.

To enable the students to understand the Features of the Indian Marketing.

Unit I : Introduction

Marketing - Meaning - Definition and Functions of Marketing - Marketing Orientation -

Role and Importance of Marketing - Classification of Markets.

Unit II : Market Segmentation and Consumer Behaviour

Market Segmentation - Concept - Benefits - Basis and Levels. Introduction to Consumer

Behavior - Need for study - Consumer Buying Decision Process - Buying Motives.

Marketing Research - MIS - Meaning and Differences.

Unit III : Marketing Mix and Product Policy

Marketing Mix - Meaning - Product - Introduction - Product policy - Product Planing -

Stages of New Product Development - Introduction to PLC - Packaging - Branding -

Labelling - Product Mix - Price - Pricing Policies and Methods.

32

Unit IV : Channels of Distribution

Channels of Distribution - Levels - Channel Members - Promotion - Communication Mix -

Basics of Advertising, Sales Promotion and Personal Selling.

Unit V : Recent Trends in Marketing

E - Marketing - Online Retailing - Shopping Malls - Consumer Protection Act - Salient

Features - Consumerisation - Consumer Rights, Consumer Grievance Redressal Fo-

rums- Role of Social Media in Marketing.

SuggestedReadings

1. Rajan Nair, Marketing, Sulthan Chand & Sons, New Delhi.

2. Varshney, Marketing Management, Sulthan Chand & Sons, New Delhi

3. Chandrasekar K S, Marketing Management: Text and Cases, Vijay Nicole Imprints,

Chennai, 2014

4. Gandhi, J.C, Marketing, Himalaya Publications.

5. Radha, Marketing, Prasanna Publications, Chennai.

6. Santhanam, Marketing, Margham Publications, Chennai

7. Sundar, K. Essentials of Marketing, Vijay Nicole Imprints Pvt. Ltd., Chennai

E-Resources www.marketmotive.com

http://emailmarketing.comm100.com/email-marketing-

tutorial/

www.marketing91.com


Allied Paper III - (1) BUSINESS STATISTICS


To facilitate the understanding of the relevance and need of the Statistics in the

Current Scenario.

To Customize the importance of Business Statistics for the Commerce Students.

UNIT - I Introduction

Meaning and Definition of Statistics - Collection and Tabulation of Statistical Data -

Presentation of Statistical Data - Graphs and Diagrams

UNIT- II Measures of Central Tendency and Measures of Variation

Measures of Central Tendency - Arithmetic Mean, Median, Mode, Harmonic Mean and

Geometric Mean. Measures of Variation - Standard deviation - Mean Deviation - Quartile

Deviation - Skewness and Kurtosis - Lorenz Curve

33

UNIT- III Correlation and Regression Analysis

Simple Correlation - Scatter Diagram - Karl Pearson’s Correlation - Spearman’s Rank

Correlation - Regression - Meaning - Linear Regression.

UNIT - IV Time Series

Analysis of Time Series - Causes of variation in Time Series Data - Components of Time

series; Additive and multiplicative models - Determination of Trend by Semi average,

Moving average and Least squares (Linear, Second degree and Exponential) Methods -

Computation of Seasonal indices by Simple average, Ratio-to-moving average, Ratio-to

Trend and Link relative methods

UNIT - V Index Numbers

Meaning and Types of Index numbers - Problems in Construction of Index numbers -

Methods of Construction of Price and Quantity indices - Tests of adequacy - Errors in

Index numbers - Chain Base Index numbers - Base shifting - splicing - deflating - Consumer Price

index and its uses - Statistical Quality Control



SuggestedReadings

1. Dhingra I C & M.P. Gupta, Lectures in Business Statistics, Sultan Chand and Sons, New

Delhi, 2009

2. Gupta S P and Archana Agarwal, Business Statistics (Statistical Methods), Sultan

Chand and Sons, New Delhi, 9th revised edition 2013

3. Gupta S. C, Fundamentals of Statistics, Himalaya Publishing House

4. Sharma J K, Fundamentals of Business Statistic’s, 2nd edition, Vikas Publishing

House Pvt Ltd, 2013

5. Rajagopalan.S.P, and Sattanathan, R., Business Statistics and Operations

Research, Vijaya Nicole Imprint Pvt. Ltd., Chennai

6. J o s e p h A n b a r a s u , Business Statistics, Vijay Nicole Imprint Pvt. Ltd,

Chennai

E-Resources www.spss.co.in

https://statlearning.class.stanford.edu

http://www.mit.edu

www.springer.com

(2) RURAL ECONOMICS

UNIT-I No of Credits : 4 Structure of the Rural Economy of India – Predominance of the Rural sector in the

Indian Economy – Features of the Indian Rural Economy.

UNIT – II Role of Agriculture in Rural Development – Pattern of Agricultural holding – Strategy

of Agricultural development and Green Revolution – Problems of Agricultural Labourers and

Artisans in the Rural Economy – Measures to solve their problems.

34

UNIT-III Non-farm sector in the Rural Economy – Role of Small Scale Industries, Cottage

industries, Khadi and village Industries in the Rural Economy.

UNIT-IV Rural Indebtedness – Causes and magnitude – Role of RBI, Commercial Banks, RRBs

and NABARD in rural Economy.

UNIT-V Poverty and unemployment Problem in the rural Economy – Steps taken to solve the

problems – Rural Development – Strategy for Rural Development with special reference to

PURA.

Study Material:

1. Rural Economics – T.N.Chhabra and P.L.Taneja

2. Rural Economics - I.C.Dhingra

3. Fundamentals of Rural Economics – S.S.M.Desai.

4. Rural Economy of India – A.N.Agrawal and Kundan Lal

IV SEMESTER

Core Paper IX - ADVANCED CORPORATE ACCOUNTING


To make the students understand the applications of Accounting Transactions in

Corporate Sector.

To facilitate the students to understand the Provision of the Indian Companies

Act.

Unit I : Company Accounts

Amalgamation, Absorbtion and External Reconstruction of Companies.

Unit II : Holding Company

Holding Company - Subsidiary Company - Meaning - Preparation of Consolidated Final

Statement of Accounts - Treatment of Dividend. (Inter - Company Owing excluded)

Unit III : Banking Company & Insurance Company

Preparation of - Final Accounts of Banking Insurance Companies.

Unit IV : Liquidation

Meaning - Preparation of Liquidator’s Final Statement of Account - Calculation of

Liquidator’s Remuneration.

Unit V : Special Accounting

Accounting for Price Level Changes - Human Resource Accounting – Computrised

Accounting Meaning.

35



Suggested Readings :

1. Gupta, R.L. & Radhaswamy, M., Advanced Accounts, Sulthan Chand & Sons,

New Delhi.

2. Jain, S.P. & Narang K.L., Advanced Accounts - Kalyani Publishers.

3. Reddy, T.S & Murthy, A , Corporate Accounting, Margham Publications, Chennai.

4. Shukla, M.C. & Grewal, J.S, Advanced Accounts, S. Chand and Company, New Delhi.

E-Resources www.accountingcoach.com



www.education.svtuition.org

Core Paper X - COMPANY LAW


To enlighten the students on the Provisions governing the Company Law.

To make the students aware on the recent amendements to Companies Act.

UNIT I : Joint Stock

Company

Meaning - Kinds of Companies (Special Provisions with respect to Private Company,

Public Company, One Person Company, Small Company, Dormant Company) -

Formation - Memorandum of Association - Contents - Restriction on “Other Objects” -

Doctrine of Ultra Vires - Articles of Association - Contents - Prospectus - Contents - Types

(Statement in Lieu of Prospectus, shelf Prospectus, Red Herring Prospectus) - Underwriting -

Book Building Process - Green Shoe Option - E-Filing - Dematerialisation.

UNIT II : Share Capital and Debentures

Meaning of Shares - Kinds of Shares - Voting rights - Issue of shares at a Premium and

Discount - Partly paid shares - Bonus Shares - Rights shares - Sweat Equity Shares.

Debentures - Meaning - Types.

UNIT III : Managerial Personnel

Directors - Women Directors - Independent Directors - Director Identification Number -

Other Key Managerial Personnel - Related Party Transactions.

UNIT IV : Meetings and Resoultions

Meeting - Statutory Meeting - Annual General Meeting - Extraordinary General Meeting -

Notice of Meeting - Quorum - Proxy - Board of Directors Meeting - Committee - Types of

36

Committee - Audit Committee - Stake Holders Relationship Committee - Corporate

Social Responsibility Committee. Resolutions - Ordinary Resolution - Special Resolution

- Resolution requiring special notice.

UNIT V : Winding up of Company

Modes of Winding up - Winding up by the Court - Voluntary Winding up - Types – Members

Voluntary Winding up - Creditors Voluntary Winding up. National Company Law Appllate

Tribunal.

SuggestedReadings 1. Kapoor, N.D., Business Laws, Sulthan Chand and Sons, New Delhi.

2. Sreenivasan,M.R. Business Laws, Margam Publications, Chennai.

3. Dhandapani, M.V. Business Laws, Sultan Chand and Sons, New Delhi.

4. Avatar Singh, Company Law, Eastern Book Company

5. Shukla, M.C. & Gulshan, S.S., Principles of Company Law

6. Badri Alam, S & Saravanavel, Company Law, Himalaya Publications

7. Gogna, P.P.S., Text Book of Company Law, S. Chand & Co.

8. Gaffor & Thothadri, Company Law, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources

www.mca.gov.in

www.companyliquidator.gov.in

www.companyformationinindia.co.in

www.iepf.gov.in

Core Paper XI - FINANCIAL SERVICES


To enable the students to understand the world of financial services.

To facilitate the understanding of the various Financial Services.


Financial Services - Concept - Objectives - Functions - Characteristics - Financial Services

Market - Concept - Constituents - Growth of Financial Services in India - Financial Services

Sector Problems - Financial Services Environment - The Forces - Players in Financial

Markets - Interest Rate Determination - Macro Economic Aggregates in India.

UNIT II : Merchant Banking and Public Issue Management

Definition - Functions - Merchant Bankers Code of Conduct - Public Issue Management

- Concept - Functions - Categories of Securities Issue - Mechanics of Public Issue

Management - Issue Manager - Role of lssue Manager - Marketing of Issue - New Issues

Market Vs Secondary Market - Underwriting - Types - Benefits Functions.

UNIT III : Money Market and Stock Exchange

Characteristics - Functions - Indian Capital Market - Constituents of Indian Capital Market

- New Financial Institutions and Instruments - Investor Protection - Stock Exchange -

Functions - Services - Features - Role - Stock Exchange Traders -Regulations of Stock

37

Exchanges - Depository - SEBI - Functions and Working.

UNIT IV : Leasing

Characteristics - Types - Participants - Myths about Leasing - Hire Purchase - Lease

Financing Vs Hire Purchase Financing - Factoring - Mechanism - Functions of a Factor

- Factoring - Players - Types - Operational Profile of Indian Factoring - Operational

Problems in Indian Factoring - Factoring Vs bills Discounting - Consumer Finance -

Mechanics - Sources - Modes - Demand for Consumer Finance - Factors - Consumer

Finance Insurance.

UNIT - V : Venture Capital

Origin and Growth of Venture Capital - Investment Nurturing Methods - Mutual Funds -

Portfolio Management Process in Mutual Funds - Credit Rating System - Growth Factors

- Credit Rating Process - Global and Domestic Credit Rating agencies - Principles of

Insurance - Life and Non - Life Insurance - IRDA - Powers - Pension Fund - Objectives -

Functions - Features - Types - Chilean Model - Pension Investment Policy - Pension

Financing.

Suggested Readings

1. Gurusamy S, Essentials of Financial Services, Vijay Nicole Imprints, Chennai, 2014

2. Gomez Clifford, Prentice Hall of India, Financial Markets, Institutions and Financial

Services, 2008

3. Meir Kohn, Financial Institutions and Markets, Oxford University Press

4. Rajesh Kothari, Financial Services in India: Concept and Application,

Sage publications, 2012, New Delhi.

5. Madhu Vij & Swati Dhawan, Merchant Banking and Financial Services, Jain Book

Agency, 2000, Mumbai

6. Vasant Desai, Financial Markets and Financial Services, Himalayan Publishing House

Pvt Ltd, 2000, Mumbai

7. Santhanam B, Financial Services, Margam Publications

E- Resources

www.rbi.org

Core Paper : XII - BUSINESS TAXATION


To make the students to gain knowledge of the Principles of the Indirect Tax.

To highlight the students about the Customs duty, Excise duty, VAT etc.


Objectives of Taxation - Canons of Taxation - Tax system in India - Direct and

Indirect

Taxes - Meaning and Types.

UNIT II : Central Excise Duty

Classification - Levy and Collection of Excise Duty - Clearance of Excisable

38

goods - Exemption from Excise Duty - Excise and Small Scale Industries - Excise and

Exports - Demand, Refund, Rebate of Central Excise Duty - Offences and Penalties -

Settlement -

Appellate Provisions.

UNIT III : Customs Duty

Meaning - Levy and Collection of Customs Duty - Organisation of the Customs

Department

- Officers of the Customs - Powers - Appellate machinery - Infringement of the law - Offences

and Penalties - Exemption from Duty - Customs Duty Drawback - Duty Free Zones.

UNIT IV :Sales Tax Act Central Sales Tax Act - Levy and Collection of CST - Important Definitions - Sales

Purchase in the course of export or import- Liability of Tax - Registration of Dealers -

Goods of Special Importance - Offences and Penalties.

UNIT V : Value Added Tax

Value Added Tax - objectives - Levy of VAT - Arguments in favour of VAT - Difficulties

in administering VAT - Set off / Input Tax Credit - Carrying over of Tax Credit -

Registration - TIN - Returns - Assessment of VAT liability - Declaration Form - Service Tax -

Tax on Different Services - Rates of Service Tax - Exempted services.

Suggested Readings

1.Central Excise Act.

2. Customs Act

3. Central Sales Act

4. Ahuja Girishand Gupta Ravi Practical Approachto Income Tax

5. Reddy & Dr. Y. Hariprasad Reddy, Business Taxation, MarghamPublications,

Chennai

E-Resources www.legalserviceindia.com

www.indiacorporateadvisor.com

www.tnvat.gov.in

www.cbec.gov.in

www.aces.gov.in

Allied Paper IV – (1) Elements of Operations Research


To facilitate the understanding of the Concept of Operation Research.

To help the student to understand the various techniques of solving problems.

39


Operations Research - Meaning - Definition - Origin and History - Characteristic

features

- Need - Scope - Steps - Techniques - Application - Limitations.

UNIT II : Linear Programing Problem (LPP)

Meaning - Requirements - Assumptions - Applications - Formulating LPP -

Advantages - Limitations - formulating LP Model (simple problems only)

UNIT - III : Methods of LPP

Obtaining Optimal solution for Linear Programing Problem (LPP) - Graphical

Method - Problems - Simplex Method for type of LPP & for Slack Variable Case -

Maximization Function - Minimization Function (simple problems only)

UNIT - IV : Transportation Problems

Meaning - (Initial Basic Feasible Solution) - Assumptions - Degenerate Solution -

North - West Corner Method - Least Cost Method - Vogel’s Approximation Method -

Assignment Problems - Features - Transportation Problem Vs Assignment Problem -

Hungarian Method (Simple problems only).

UNIT - V : Game Theory

Meaning - Types of Games - Basic Assumptions - Finding value of game for Pure

Strategy

- Mixed Strategy - Indeterminate Matrix and Average Method - Graphical Method – Pure

Strategy - Saddle Point - Pay off Matrix Value of game (simple problems only)



Suggested Readings

1. Agarwal, N.P. and Sonia Agarwal, Operations Research and Quantitative techniques,

RB S A Publishers, New Delhi, 2009

2. GURUSAMY S, Elements of Operations Research, Vijay Nicole Imprints, 2015, Chennai

3. Anand Sharma, Operations Research, Himalayan Publishing House, 2014, Mumbai

4. Gupta P K & Gupta S P, Quantitative Techniques & Operations Research, Sulthan

Chand and Sons, 2014, New Delhi

5. Kanti Swarup, P.K.Gupta & Man Mohan, Operations Research, Jain Book Agency,

2014, New Delhi

6. Sarangi, S.K. Applied Operations Research and Quantitative Methods, Himalayan

Publishing House, 2014, Mumbai

7. Shridhara, K. Bhat, Operations Research, Himalayan Publishing House, 2011, Mumbai

E-resources

http://www.learnaboutor.co.uk/

http://www.theorsociety.com/

40

www.orcomplete.com/

http://www.orsi.in/

(2) INTERNATIONAL ECONOMICS

UNIT –I No of Credits : 4

International Trade – Importance of International Trade , Theories of Foreign Trade

– Theories of Adam Smith, Ricardo, Haberler’s Hechsher – Ohlin.

UNIT – II

Balance of Trade, Balance of Payment – Concepts – Causes of Disequilibrium –

Fixed and Floating Exchange Rates – Euro-Dollar Marketing (An overview)

UNIT-III

Export Management – Export procedure and Documents – Export Finance – Export

Promotion – Export pricing.

UNIT-IV

International Economic Organizations and its Functions, IMF, IDA , IFA, IBRD ,

ADB , UNCTAD , UNIDO

UNIT – V

WTO and Trade Liberalization – Liberalization of Trade in Manufacturing and in

Agricultural Trade – TRIPS , TRIMS – Indian Patent Law.

REFERENCE BOOKS

1. International Trade and Export Management - Francis Cherunilam.

2. International Economics – K.R. Gupta.

3. International Economics (Theory and Policy) – Paul R. .Krugam and Maurice

Obstfeld.

4. International Economics – Robert J. Carbaugh

5. International Economics – H.G. Mannur.

V SEMESTER

Core Paper XIII - ELEMENTS OF COST ACCOUNTING


To make the students to know the Process of Accounting for Cost Elements.

To understand the advantages of Costing to the Stakeholders, Workers,

Creditors and the Public.

41

UNIT I : Cost Accounting

Definition - Nature and Scope - Principles of Cost Accounting - Cost Accounting

and Financial Accounting - Cost Accounting Vs Management Accounting - Installation

of Costing System - Classification of Costs - Cost Centre - Profit Centre.

UNIT II : Cost Sheet

Meaning - Preparation of Cost Sheet - Reconciliation of Cost and Financial

Accounts.

UNIT III : Material Costing

Material Control - Meaning and Objectives - Purchase of Materials - Stock Levels of

Materials - EOQ - Stores Records - ABC Analysis - Issue of Materials - Methods of Issue -

FIFO - LIFO - HIFO - Base Stock Method - Specific Price Method - Simple and Weighted

Average Method - Standard and Inflated Price Method.

UNIT IV : Labour Costing

Direct Labour and Indirect Labour- Time Keeping - Methods and Calculation of

Wage Payments - Time Wages - Piece Wages - Incentives - Different Methods of

Incentive Payments - Idle time - Overtime - Labour Turnover - Meaning, Causes and

Measurement.

UNIT V : Overheads Costing

Overheads - Definition - Classification - Allocation and Apportionment of

Overheads - Basis of Allocation - Absorbtion of Overheads - Preparation of Overheads

Distribution Statement- Machine Hour Rate - Computation of Machine Hour Rate.



Suggested Readings

1. Murthy A & Gurusamy S, Cost Accounting, Vijay Nicole Imprints Pvt. Ltd. Chennai

2. Jain, S.P & Narang, K.L., Cost Accounting, Kalyani Publishers

3. Khanna, B.S. Pandey, I.M - Ahuja, G.K and Arora M.N., Practical Costing, S Chand & Sons

4. Reddy, T.S. and Hariprasad Reddy, Y, Cost Accounting, Margam Publications

5. Prasad, N.K and Prasad, V.K, Cost Accounting, Book Syndicate

6. Saxena and Vashist, Cost Accounting Sulthan Chand and Sons, 2014, New Delhi

E-Resources

www.accountinglectures.com


http://simplestudies.com/accounting-lectures.html


http://www.accountingstudyguide.com/

42

Core Paper XIV - PRACTICAL

AUDITING


To make the students to understand the concept of present day Auditing

Practices.

To enable the students to gain knowledge of various techniques of Auditing.

UNIT I : Introduction Meaning and Definition of Auditing - Distinction between Auditing and Accounting -

Objectives - Advantages and Limitations of Audit - Scope of Audit - Classifications of

Audit - Audit Planning - Meaning. Audit programme - Meaning - Objectives and Contents -

Audit Note Book, - contents, Usefulness of Audit Note Book - Audit working papers -

Meaning. Ownership and Custody - Test checking and Routine checking - Meaning.

Internal control - Meaning - Definition - Objectives - Technique for evaluation of Internal

Control System. Internal check - Meaning - Objectives difference between Internal

control, Internal check and Internal Audit .

UNIT - II : Vouching and Verification

Vouching - Meaning and Definitions - Objectives. Trading Transactions - Audit of

Ledger- Scrutinizing of ledgers - Vouching of cash Receipts and Payments - Vouching

of outstanding Assets and Liabilities - Verification - Meaning - Objectives and Process -

Valuation of Assets and liabilities - Distinction between Verification and Valuation.

Unit III : Audit and Accounting Standards

Types of Audit - Statutory Audit - Concurrent Audit - Stock Audit - Cost Audit -

Secretarial Audit - CAG Audit - Management Audit. Accounting Standards - Standards on

Auditing - Standards on Internal Audit - Penal Provisions - Role of National Financial

Reporting Authority (NFRA)

Unit IV : Auditors and Audit Report

Appointment - Procedures - Eligibility and Qualifications - Powers and Duties -

Rotation and Removal of Auditors - Resignation of Auditors - Remuneration of Auditors -

Audit report - Preparation and presentation. Auditor’s Responsibilities and liabilities

towards Shareholders, Board and Audit Committee. Restriction on other Services.

Unit V : Recent Trends in Auditing

EDP Audit - Meaning - Division of auditing in EDP environment. Impact

of Computerization on Audit Approach - Online Computer System Audit - Types of Online

Computer System Audit - Audit around with the Computers - Procedure of Audit under

EDP system.

Suggested Readings

1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.

2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern

Economy

Edition.

43

3. Practical Auditing, B.N. Tandon, Sultan Chand and Co., New Delhi.

4. Contemporary Auditing, Kamal Gupta, Tata Mc Graw Hill.

5. Practical Auditing, Dinkar Pagare, Sultan Chand & Sons

6. Sundar. K & Paari. K, Practical Auditing, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources

http://www.osbornebooksshop.co.uk/p/auditing_tutorial

www.mu.ac.in

www.learnthat.com

Core Paper XV - ENTREPRENEURIAL DEVELOPMENT

Objectives No of Credits : 4 1. To make the students to understand the concept of Entrepreneurship and there work

in life.

2. To enable the students to know the effectiveness of the Manpower in

Entrepreneurship.

UNIT I : Concept of Entrepreneurship

Entrepreneurship - Meaning - Types - Qualities of an Entrepreneur - Classification of

Entrepreneurs - Factors influencing Entrepreneurship - Functions of Entrepreneurs.

UNIT II : Entrepreneurial Development Agencies.

Commercial Banks - District Industries Centre - National Small Industries Corporation

- Small Industries Development Organisation - Small Industries Service Institute. All India

Financial Institutions. SIPCOT and its objectives. MSME Sector and its coverage-

Objectives of Ministry of MSME. Role and Functions of MICRO Small and Medium

Enterprises - Development Organisation (MSME - DO) - Objectives of SIDCO - Functions of

Tamil Nadu SIDCO - IRBI and its Role. NABARD and its role in the Rural Development of

India - Introduction to Micro Units Development Refinance Agency (MUDRA).

UNIT III : Project Management

Business idea generation techniques - Identification of Business opportunities - Feasibility

study - Marketing, Finance, Technology & Legal Formalities - Preparation of Project Report

- Tools of Appraisal.

UNIT IV - Entrepreneurial Development Programmes

Entrepreneurial Development Programmes (EDP) - Role, relevance and achievements -

Role of Government in organizing EDPs- Critical evaluation.

UNIT V - Economic development and Entrepreneurial growth

Role of Entrepreneur in Economic growth - Strategic approaches in the changing Economic

scenario for small scale Entrepreneurs - Networking, Niche play, Geographic Concentration,

Franchising / Dealership - Development of Women Entrepreneurship. Self-help groups and

empowerment of Women in India - Financing SHG and their role in Micro-financing.

Financial inclusion and its penetration in india, Challenges and Government role in Financial

inclusion - Pradhan Mantri Jan-Dhan Yojana - Six Pillars of Its Mission objectives.

44

Suggested Readings 1. Saravanavel, P. Entrepreneurial Development, Principles, Policies and Programmes, Ess

Pee Kay Publishing House - 1997, Chennai.

2. Tulsian, P.C & Vishal Pandey, Business Organization and Management, Pearson

Education India, 2002, Delhi.

3. Janakiram, B, and Rizwana, M, Entrepreneurship Development, Text and Cases, Excel

Books India, 2011, Delhi.

4. Arun Mittal & Gupta, S.L - Entrepreneurship Development, International Book House

Pvt. Ltd, 2011, Mumbai.

5. Anil Kumar, S, Poornima, S, Abraham, K, Jayashree, K - Entrepreneurship Development, New

age International (P) Ltd, 2012, Delhi

6. Gupta C B and Srinivasan NP, Entrepreneurial Development, Sultan Chand & Sons

7. Raj Shankar, Entrepreneurship, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-resources http://inventors.about.com/od/entrepreneur/

http://learnthat.com/tag/entrepreneurship/


www.quintcareers.com

www.entrepreneur.com

Core Paper XVI - FINANCIAL MANAGEMENT


To impart the basics of Financial Management for the benefit of Commerce

students.

To enable the students to know the concepts of the Investment, Financing and

Working Capital.


Meaning and Objectives of Financial Management - Functions of Financial

Management. Finance - Importance of Finance - Sources of Finance - Role of Financial

Manager in Financial Management.

UNIT II : Capital Structure

Meaning - Factors affecting Capital Structure - Planning - Theories of Capital Structure

- Determining Debt Equity Proportion - Leverage Concept.

UNIT III : Cost of Capital

Definition - Cost of Equity Capital - Cost of Preference Capital - Cost of Debt - Cost

of Retained Earnings - Weighted Average (or) Composite cost of capital (WACC)

UNIT IV : Dividend

Meaning - Dividend Policies - Factors affecting Dividend Payment - Provisions

http://inventors.about.com/od/entrepreneur/

http://www.managementstudyguide.com/

45

on Dividend Payment in Company Law - Dividend Models - Walter’s Model - Gordon’s

Model - M.M. Model - Hypothesis Model.

UNIT V : Working Capital

Working Capital - Meaning and importance - Factors Influencing Working Capital -

Determining (or) Forcasting of Working Capital requirements - W orking Capital

Operating cycle.



Suggested Readings

1. I.M. Pandey, Financial Management, Vikas Publishing House

2. Prasanna Chandra, Financial Management, Tata McGraw Hill Publications

3. S.N. Maheswari, Financial Management, Sultan Chand & Sons

4. Y. Khan and Jain, Financial Management, Sultan Chand & Sons

5. P. Periyasamy.P, Financial Management, Vijay Nicole Imprints Pvt. Ltd. Chennai

6. Murthy A, Financial Management, Margam Publications, Chennai

7. Srivatsava, Financial Management, Himalaya Publications

E-Resources

www.cpdwise.com

www.simplilearn.com

www.findtutorials.com

www.studyfinance.com

Elective Paper I – ( 1 ) INCOME TAX LAW AND PRACTICE - I


To Provide a detailed understanding of the various provisions of I.T. Act.

To enable the students to about the Assessment Procedures and Tax Planning.


Meaning of Income - Features of Income Tax - Types - Important Definitions Under

the Income Tax Act - Assessee - Types - Rates of Tax - Residential Status - Scope of Total

Income - Incomes Exempt from tax.

UNIT II : Income from Salary

Definition - Allowances - Valuation of perquisities - Deductions from Salary -

Gratuity - Pension - Commutation of Pension - Leave Salary - Profits in lieu of Salary -

Provident Funds - Deductions under Sec. 80.

UNIT III : Income from House Property

Annual Value - Meaning and Computation - Deductions from Annual Value

46

.

UNIT IV : Profits and Gains from Business or Profession

Income from Business or Profession - Allowable expenses - Not allowable expenses -

General deductions - Provisions relating to Depreciation - Deemed Business Profits -

Undisclosed incomes - Investments - Compulsory maintenance of Books of accounts -

Audit of Accounts of certain persons - Speical provisions for Computing Incomes on

estimated basis - Computation of Income from Business or Profession.

UNIT V : e-filing & Submission of Returns

e-filing - Concept - Procedure - 26 AS - TDS - Traces - Filing of Return - Various

Returns

- Permanent Account Number (PAN) - Usage of PAN - Concept of Transfer Pricing -

Fundamentals.



Suggested Readings

1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.

2. Mehrotra - Income Tax Law & Accounts, Goyal, Sathiya Bhavan Publications.

3. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.

4. Reddy, T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham

Publications, Chennai.

5. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai

6. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources

www.incometaxindia.gov.in

www.incometaxindiaefiling.gov.in

www.onlineservices.tin.egov-nsdl.com

www.cleartax.in

(2) VISUAL BASIC PROGRAMMING – THEORY


Data Types – String - Numbers – Variables – Text Boxes – Labels – Creating

Controls – Tool Box – Name Property Command button – Access keys – Image controls

message Boxes Grid Editing tools.

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional

Built in Functions – Customizing a Form – Writing Simple Programs.

47

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes – Grid

control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common

controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.

VI SEMESTER

Core Paper XVII - ADVANCED COST ACCOUNTING


To make the students to understand the process of ascertaining, classification and

controling costs.

To enable the students to learn the various methods of cost elements

UNIT I : Contract Costing

Definition - Features of Contract Costing - Calculation of Profit on Contracts - Cost

plus

Contract - Contract Costing Vs Job costing - Preparation of Contract A/c.

UNIT II : Process Costing

Features of Process costing - Process Loss - Normal and Abnormal Loss - Abnormal

Gain - Joint Products - By Products - Concept of Equivalent Production - Process

Accounts - Process Lossess & Gains.

UNIT III : Operation Costing

Operating Costing - Meaning - Preparation of Operating Cost Sheet - Transport Costing -

Power Supply Costing - Hospital Costing - Simple Problems.

UNIT IV : Marginal Costing

Meaning - Features - Absorbtion Costing - Marginal Costing Vs Absorbtion

48

Costing - Contribution - PV Ratio - Break Even Point - Key Factor - Margin of Safety -

Preparation of Marginal Cost Statement.

UNIT V : Standard Costing

Definition - Objectives - Advantages - Standard Cost and Estimated Cost - Installation

of Standard Costing - Variance analysis - Material, Labour, Overhead and Sales Variances

- Calculation of ariances.



Suggested Readings

1. Jain, S.P & Narang, K.L., Cost Accounting, Kalyani Publishers

2. Khanna, B.S. Pandey, I.M - Ahuja, G.K and Arora M.N., Practical Costing, S Chand & Sons

3. Reddy, T.S. and Hariprasad Reddy, Y, Cost Accounting, Margam Publications

4. Prasad, N.K and Prasad, V.K, Cost Accounting, Book Syndicate

5. Saxena and Vashist, Cost Accounting Sulthan Chand and Sons, 2014, New Delhi

6. Murthy A & Gurusamy S, Cost Accounting, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources




thestudentcpa.com

Core Paper XVIII - MANAGEMENT ACCOUNTING


To enable the students to get knowledge about the various techniques of

Management Principles.

To make the students to get practical skill in solving management problems.


Management Accounting - Meaning - Scope - Importance - Limitations –

Management Accounting Vs Cost Accounting - Management Accounting Vs Financial

Accounting.

UNIT II : Financial Statement Analysis

Analysis and Interpretation of Financial Statements - Nature and Significance - Types

of Financial Analysis - Tools of Analysis - Comparative Statements - Common size

Statement - Trend Analysis.

UNIT III : Ratio Analysis

Meaning - Advantages - Limitations - Types of Ratios - Liquidity Ratios -

Profitability Ratios - Turnover Ratios - Capital Structure Ratios - Leverage Ratios -

Calculation of Ratios.

49

UNIT IV : Cash Flow Analysis & Marginal Costing

Meaning of Cash Flow Statements - Advantages - Limitations - Preparation of Cash

Flow Statement - Types of Cash flows - Operating, Financing and Investing Cash flows.

Application of Marginal Costing in Decision Making - Make or Buy - Shutdown or

Continue - Exploring New Markets.

Unit V : Budgetary Control & Capital Budgeting Control.

Budgetary Control - Meaning - Preparation of various Budgets - Cash Budget -

Flexible Budget - Production Budget - Sales Budget. Capital Expenditure Control -

Meaning of Capital Budgeting - Assessement of Capital Expenditure through Pay Back

Method, Net Prsent Value Method and Accounting Rate of Return Method.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 betweenTheory

and Problems.

SuggestedReadings

1. Maheswari, S.N., Management Accounting, Sultan Chand & Sons

2. Murthy A and Gurusamy S, Management Accounting- Theory & Practice, Vijay Nicole

Imprints Pvt. Ltd. Chennai

3. Charles T. Horngren and Gary Sundem, N, Introduction to Management Accounting,

Prentice Hall

4. Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers

5. Reddy, T.S. & Dr. Hariprasad Reddy, Y, Management Accounting, Margham


6. Hansen - Mowen, Cost Management Accounting and Control, South Western College

E-Resources




www.thestudentcpa.com

Core Paper XIX - BUSINESS ENVIRONMENT


To impart the knowledge of Business environment.

To enable the students to know the factors influencing the changes in the

Business Climate.


The Concept of Business Environment - Its Nature and Significance - Brief overview

of Political, Cultural, Legal, Economic, Social and Global Environments and their impact on

Business and Strategic Decisions.

50

UNIT II : Political Environment

Meaning - Government and Business Relationship in India - Provisions of Indian

Constitution pertaining to Business.

UNIT III : Social Environment

Meaning - Cultural heritage - Social attitudes - impact of foreign culture - Castes and

Communities - Joint family systems - Linguistic and Religious groups - Types of Social

Organization - Social Responsibilities of Business.

UNIT IV : Economic Environment

Economic Systems and their impact on Business - Macro Economic parameters like GDP,

Growth Rate Population - Urbanisation. Fiscal Deficit - Plan investment - Per Capita

income and their impact on Business decisions - Five Year Planning.

UNIT V : Global Environement

Factors Determing Global Environment - Forex Environment - Financial

Environment. Financial System - Commercial Banks - Financial Institutions - RBI -

Monetary Policy- Stock Exchange - IDBI - Non-Banking Financial Companies (NBFCs).

Suggested Readings

1. Sankaran.S., Business Environment

2. Francis Cherunilam, Business Environment, Himalaya Publishing House

3. Aswathappa, Business Environment, Himalaya Publishing House

4. Dasgupta & Sengupta, Government and Business in India.

5. Srinivasan.K., Productivity and social Environment, ASIA

6. Dhanabakiyam & Kavitha.M, Business Environment, Vijay Nicole Imprints Pvt. Ltd.

Chennai

E-Resources

www.businesscasestudies.co.uk

www.yourarticlelibrary.com

www.mbaofficial.com

www.mbaknol.com

Elective Paper II – (1) INCOME TAX LAW AND PRACTICE - II


To help the students to understand the relevance and significance of Tax.

To Facilitate the students in understanding the various Provisions I.T. Act.

UNIT I : Income from Capital Gain

Capital Gain - Meaning - Short term and Long term Capital Gains - Certain

51

Transactions not included as transfer - Cost of Acquisition - Cost of Improvement - Indexation

- Capital Gain under different circumstances - Exempted Capital Gains - Computation of

Capital Gains.

UNIT II : Income from other sources

Computation - Grossing up - Deductions in Computing Income under the head and other

related provisions.

UNIT III : Clubbing of Incomes and Set off / Carry forward and Set - Off of losses

Clubbing of Incomes under various situations - Deemed Incomes - Simple Problems on

clubbing of incomes - Set off - Carry forward and set off of losses.

UNIT IV : Deductions from Gross Income

Permissible Deductions from Gross Total Income - Sec. 80C, 80CCC, 80CCCD, 80 D,

80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U. Assessment of

Individual- Computation of Tax.

UNIT V : Income Tax Authorties and Procedure of Assessment

Income Tax Authorities - Powers of the Central Board of Direct Taxes (CBDT),

Commissioners of Income Tax and Income Tax officers. Assessment Procedures - Self

Assessment - Best Judgement Assessment - Income Escaping Assessment (Re

assessment) - Advance Payment of Tax - Meaning and Due dates.

Suggested Readings

1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.

2. Mehrotra - Income Tax Law & Accounts, Goyal, Sathiya Bhavan Publications.

3. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.

4. Reddy, T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham


5. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai

6. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources

www.incometaxindia.gov.in

www.incometaxindiaefiling.gov.in

www.onlineservices.tin.egov-nsdl.com

www.cleartax.in

(2) VISUAL BASIC – PRACTICAL

VB Practicals No of Credits : 5

1. Develop simple calculator

2. Event handling using wring timer control

3. Performing cascading windows operation (horizontal & Vertical & tiles)

4. Changing the color, font and size of text.

5. Implementation of Drag and Drop events using images.

6. Payroll Processing

52

7. Inventory Management

8. E-Banking

9. Work Flow Applications

Electricity Bill

Elective Paper III – (1) HUMAN RESOURCE MANAGEMENT


To facilitate the students to know about the importance of Human Resources.

To make the students to understand the various aspects of the Human Resources

Management.


Nature and Scope of Human Resources Management - Differences between Personnel

Management and HRM - Environment of HRM - Human Resource Planning – Recruitment -

Selection - Methods of Selection - Uses of various Tests - Interview techniques in Selection and

Placement.

UNIT II : Training

Meaning - Induction - Methods - Techniques - Identification of the Training needs -

Training and Development - Performance appraisal -Transfer - Promotion and

Termination of services - Career Development.

UNIT III : Compensation

Cost to Company - CTC Fixed and Flexible Pay - Components - Incentives - Benefits

- Motivation - Welfare and Social Security Measures.

UNIT IV : Labour Relation

Need - Functions of Trade Unions - Forms of Collective bargaining - Workers

Participation in management - Types and effectiveness. Industrial Disputes and Settlements

(laws excluded)

.

UNIT V : Human Resource Audit

Human Resource Audit - Nature - Benefits - Scope - Approaches.

SuggestedReadings

1. Rao, V S P, Human Resource Management, Excel Books

2. Ashwathappa, Human Resource Management, Himalaya Publishing House

3. Garry Deseler, Human Resource Management, Prentice Hall

4. Prasad, L M, Human Resource Management, Sultan Chand & Sons

5. Tripathi, Human Resource Management, Prentice Hall

6. Sundar & Srinivasan, Essentials of Human Resource Management, Vijay Nicole

53

Imprints Pvt. Ltd. Chennai

E-Resources www.whatishumanresource.com


www.humanresources.about.com

www.managementhelp.org

(2) PORTFOLIO MANAGEMENT


To acclimate the students on the concept of Portfolio Management.

To facilitate the students to know the techniques of Portfolio Management.


Portfolio - Meaning - Objectives - Terms relating to Portfolio - Securities - Risk -

Return - Introduction to Portfolio Management - Role of Portfolio Managers.

UNIT II : Value of Money

Time value - Computation of Present Value Interest Factor (PVIF), Future Value

Interest Factor (FVIF), Present Value Interest Factor at an Annuity (PVIF A) - Future

Value Interest Factor at an Annuity (FVIF A) Simple Problems relating to it.

UNIT III : Portfolio Analysis

Planning - Selection - Evaluation - Revision - Various Steps involved in Protfolio

Development - Theories relating to Portfolio Analysis.

UNIT IV : Risk & Return

Interpretation of Risk & Return - Mean - Variance Analysis - B (Beta) Measures. Portfolio

Diversification - Bond Valuation.

UNIT V : Need and Importance of Portfolio Mangement

Portfolio Management Vs Wealth Management - Introduction to Derivatives - Futures

Options - Swaps - SEBI Regulations relating to Portfolio Operations.

Note : Questions in Sec. A, B & C shall be in the proportion of 80:20 between Theory

and Problems.

Suggested Readings

1. Francis - Management of Investments, McGraw Hill

2. V.K. Bhalla - Investment Management, S Chand & Co

3. GURUSAMY S, Security Analysis and Portfolio Management, Vijay Nicole Imprints,

Chennai

4. Fisher & Jordan - Security Analysis & Portfolio Management, prentice Hall

5. Punithaathi Pandian- Security Analysis & Portfolio Management, Vikas Publishing

House

54

E-Resources

www.portfoliomanagement.in

www.sebi.gov.in

www.moneycontrol.com

www.pms.sharekhan.com

****

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